TaxTMI 
TaxTMI 
2021 (8) TMI 931
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..../ rejecting refund 1 2 3 4 5 1 C.No.APPL/JPR/CGST/JP/156/XII/2020 V(18)Div-H/Ref/TTPL/43/19/747 dated 14.10.2020 July-2019 to October- 2019 Refund rejected Rs. 23,26,523/-. 2. BRIEF FACTS OF THE CASE: 2.1 The appellant having GSTIN No.08AAHCT3634R1ZN has filed refund application vide ARN No.AA081219023043L dated 16.12.2019 under Section 54 of CGST Act, 2017 in respect of ITC (GST Input Tax) on export of goods and services at zero rated without payment of Tax under Bond/LUT out of India for the period and amount are mentioned in Para (1) above in column No. (4) & (5). 2.2 On examination of refund claim filed by the appellant, the adjudicating authority observed and has issued a show cause notice in Form GST-RFD-08 vide reference No.ZO0801200126834 dated 13.01.2020 was liable to be rejected on account of "the claimant had not submitted details of ITC for which refund was claimed, hence notice for rejection of refund was issued on 13.01.2020 seeking clarification/documents relating to the refund claim." 2.3 Further, the adjudicating authority has rejected the refund claim vide RFD-06 ....
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....ion of our application of refund. 4. The learned Deputy Commissioner rejected our application of refund without giving an opportunity of being heard specially when there was technical glitch in the portal a matter beyond our control. 5. The copy of the order is not available on the portal as till date has not been served upon or made available to us. Simultaneously the option to file appeal on GST Portal is not available, due to which we have been permitted to file the appeal manually. 6. We have made Export of Goods without payment of tax under LUT out of India and hence merit refund of input taxes. The requisite documents were uploaded with the online application of refund and simultaneously a hard copy of the complete set was submitted to the competent authority within the prescribed time. However in-spite of prevalent technical glitch in the. GST Portal which was beyond our control our claim was rejected without giving opportunity of being heard. 7. As per Section 54(3) of the CGST Act, 2017, a registered person may claim refund of unutilised input tax credit at the end of any tax period. As per Section 16(3) of the IGST Act, 2017....
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.... office vide his letter dated 25.06.2021. 11. On going through the case records, I observed that the appellant filed an application for refund of ITC on export of goods and services at zero rated supply made without payment of tax however, the proper officer issued show cause notice (RFD-08) vide reference No.ZO0801200126834 dated 13.01.2020 wherein it has been mentioned that the entire refund claim amount i.e. Rs. 23,12,195/- is inadmissible under other category. In the remark it was directed to submit ITC accumulation documents,invoices etc., and also it was directed to furnish reply within 15 days from the date of service of this notice and appeared before proper officer on 21.01.2020 thereafter, the proper officer/adjudicating authority issued the rejection order in Form GST RFD-06 dated 31.01.2020. In the remark of the said order it has been stated that: "No response has been received with reference to show cause notice in which documents pertaining to ITC accumulation were asked under Rule 89 of the CGST Rules, 2017 therefore, it assumed that claimant has nothing to submission, so refund is inadmissible." 12. Contrary to the above facts as mentioned in the orde....
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.... with the requirement. Subsequently, vide E mail/letter dated 21.01.2020 addressed to the Superintendent, GST Range-XXXVII,-the claimant reiterated that contrary to that claimed in the Department's e-mail dated 13.01.2020, there was no attachment or details or SCN regarding the details of information required in relation to their Refund Application. They further submitted that as per the telephonic discussion held in response to their e-mail dated 16.01.2020, they are furnishing the ITC list together with major Bills of purchases/expenses. Thus, the contention of the claimant appears to be correct." However, it is also submitted by the concerned Dy Commissioner, vide above said letter that the afore said two E-mail of the claimant were addressed to the jurisdictional Range Superintendent not to the jurisdictional Dy/Assistant Commissioner who was the refund sanctioning authority, hence proper officer rejected the refund claim on the ground of non-submission of documents relating to ITC accumulation in absence of which eligibility of the refund could not be ascertained. Further, he added that in light of the facts the order passed by the proper officer appears to be fair and ....